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Jessica Carina Baptista Ferreira; Dewa Gede Sudika Mangku; Ni Putu Rai Yuliartini

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines the legal ambiguities surrounding the status of civilians actively engaged in hostilities (civilian combatants) within the framework of International Humanitarian Law (IHL) and International Human Rights Law (IHRL). While the 1949 Geneva Conventions and the 1998 Rome Statute establish a clear demarcation through the distinction principle, the phenomenon of direct participation in hostilities (DPH) poses a significant legal challenge, as civilians forfeit their protected status upon taking part in combat. Using a normative-legal approach, this study analyzes how acts of violence committed by armed civilians can be categorized as war crimes, crimes against humanity, or gross human rights violations. The findings demonstrate that civilian status does not grant impunity for individuals who commit atrocities. Under the principle of individual criminal responsibility, the International Criminal Court (ICC) and national tribunals possess the jurisdiction to prosecute offenders, regardless of their formal military standing. Such legal enforcement is paramount to upholding the integrity of humanitarian principles and ensuring justice for victims within the landscape of modern armed conflict.

Martha Tri Lestari

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the legal certainty of ownership of works produced by artificial intelligence (AI), specifically ChatGPT, from the perspective of Law Number 28 of 2014 concerning Copyright. The main focus of this research is to answer the question of whether works produced by AI can be copyrighted and to identify the legal challenges arising from the absence of explicit regulations in the Indonesian positive legal system. This study uses a normative juridical method with a statute approach and analysis of primary and supplementary legal materials. The study's findings indicate that, to date, there are no national regulations explicitly governing copyright recognition for works produced autonomously by AI systems. Based on the provisions of Article 1 number 3 of Law Number 28 of 2014, works must arise from human intellectual ability, therefore, AI products do not qualify as works potentially entitled to copyright protection. Therefore, legal reformulation through regulatory updates is needed to provide legal certainty and address challenges in the digital era, as well as prevent potential disputes in the national creative industry.

Yoel Edward Hasugian

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid advancement of Artificial Intelligence (AI) has significantly disrupted the global labor sector, including in Indonesia. The urgency of this study lies in the growing inequality in access to digital skills and the lack of legal protection for workers in the digital era. This research aims to analyze the impact of AI on employment in Indonesia and to assess the adequacy of labor regulations in addressing digital transformation. This study employs a normative legal method with a juridical-empirical approach, utilizing literature review, secondary data, and qualitative analysis of labor policies and relevant regulations. The findings reveal that while AI has the potential to create new types of employment, it also threatens conventional jobs, especially in labor-intensive sectors. Moreover, Indonesia's labor regulations have not yet adapted to new, flexible, and platform-based work models, resulting in legal uncertainty for informal and freelance workers. This study contributes to the discourse on the need for labor law reform that is inclusive and adaptive to technological developments. In conclusion, there is a pressing need for responsive labor regulation reform, increased digital literacy, and continuous reskilling systems to ensure that AI-driven transformation does not create new inequalities in the labor market. Future research is recommended to focus on formulating new legal protection models for digital workers in the AI era.

Putu Tirta Megawati

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the integration of Intellectual Property Rights (IPR) into Corporate Social Responsibility (CSR) as a strategic legal instrument to support the development of the creative economy in Indonesia. The creative economy has become one of the main drivers of national economic growth; however, its development is often constrained by weak legal protection of intellectual property, particularly among micro, small, and medium enterprises. This research employs normative legal research using statutory and conceptual approaches. The findings indicate that the integration of IPR into CSR programs plays a significant role in enhancing legal awareness, strengthening protection of creative works, and promoting sustainable economic empowerment for communities. CSR-based IPR protection not only benefits right holders but also contributes to inclusive development and corporate sustainability. Therefore, strengthening CSR policies oriented toward IPR protection is essential to ensure balanced economic growth and legal certainty in the creative economy sector.

Wayan Zenitia Devi

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of deepfake technology, which utilises artificial intelligence to manipulate images, videos and sounds, has led to a serious threat of sextortion. In the Indonesian context, high internet penetration and low awareness of digital security increase the risk of this crime. This research analyses the legal consequences of the misuse of deepfake technology in sextortion based on the Electronic Information and Transaction Law (UU ITE). Using normative juridical methods and descriptive-qualitative analysis, this research examines the legal challenges faced in enforcing sanctions against this crime and provides recommendations to strengthen the legal framework in Indonesia. The results show that there are gaps in the legal framework that need to be addressed, as well as the importance of education and capacity building of law enforcement in dealing with cybercrime. In addition, the development of more sophisticated deepfake detection technology is expected to be a solution in tackling this abuse in the future.

Ibel Stefani Putri; Yacob Noho Nani; Romy Tantu

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This aims to examine and analyze the implementation of the cash transfer assistance policy in efforts to alleviate poverty in Moodu Urban Village, Kota Timur Subdistrict, Gorontalo City. This research employed a qualitative method. The findings indicate that the effectiveness of the policy implementation has not yet been optimal due to several influencing factors: (1) policy standards and target groups have not been fully accurate; (2) available resources, both in terms of the number of implementing personnel and supporting infrastructure, remain very limited; (3) inter-organizational communication and activity reinforcement are less effective; (4) the characteristics of implementing agents reveal that some officers do not yet fully understand the procedures and mechanisms for distributing cash transfer assistance; (5) the economic, social, and political environment of the Moodu community, which is predominantly engaged in the informal sector, presents additional challenges in ensuring program effectiveness; and (6) the attitudes of implementers, in the absence of continuous guidance and periodic supervision, increase the potential for administrative errors and inaccurate distribution.

Rabbani Priyotomo; Khaerul Umam Noer

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of the Jakarta Evolution (JakEVO) program in the implementation of online-based licensing services in South Jakarta, specifically for public transportation route licensing. The program was initiated as part of a public service reform effort aimed at improving accessibility, efficiency, and transparency in the licensing administration process. This study uses a qualitative descriptive approach with data collection techniques including in-depth interviews, field observations, and document studies, involving both the implementing officials at the South Jakarta UP PMPTSP and the public as service users. The findings indicate that JakEVO has positively contributed to the ease and flexibility of the licensing process, particularly in reducing the need for face-to-face interactions. However, its implementation has not yet been fully optimized due to several challenges, including limited program socialization, low digital literacy among the public, technical disruptions in the application system, and human resource capacity that is not fully adaptive to digital transformation. Additionally, the program's evaluation mechanism remains descriptive and lacks comprehensive quantitative performance indicators.

Annisa Nur Hanifah; Hasna Yunihanifah; Yunita Nur Rahmawati; Mozart Tiasylva Syah Nuhandika; Kanaya Ayodya Indra Prasta +1 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Indonesia Pintar Program (PIP) serves as a strategic state instrument to ensure equitable access to education for children from low-income families, in accordance with the constitutional mandate. However, the prevalence of fund embezzlement poses a severe threat to the fulfillment of these educational rights. This study aims to analyze the structural and institutional dynamics triggering fund misappropriation, evaluate the effectiveness of current oversight mechanisms, and formulate strategies to mitigate such violations. This research employs a normative legal method with a descriptive-analytical approach, utilizing statutory and socio-legal analysis to examine regulations such as Law No. 20 of 2003 and relevant ministerial decrees. The findings reveal that embezzlement is driven by complex structural factors, including data asymmetry between Dapodik and DTKS, weak internal supervision, and a lack of transparency in fund distribution. Furthermore, legal enforcement remains suboptimal, often limited to administrative sanctions due to difficulties in proving mens rea and poor coordination among law enforcement agencies. The study concludes that current oversight mechanisms are insufficient to curb corruption in the education sector. Therefore, comprehensive reform is urgently needed, focusing on the integration of digital data systems, the implementation of e-audits, and the enhancement of civil society participation to ensure accountability. These measures are essential to protect the constitutional rights of children and ensure that education funds reach their intended beneficiaries without leakage.    

Sintia Mona Pratama; Neng Anisa Fitri Nurdiani; Salha Aulia; Muhammad Reyhanz Nugraha; Rahmat Al Kaffi +4 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study is a case study that analyzes the handling of sexual violence in Cianjur Regency, examining the relationship between social morality, the role of law enforcement officials, and the effectiveness of criminal law policy after the enactment of Law Number 12 of 2022 concerning Sexual Violence Crimes (TPKS Law). This study uses a descriptive qualitative approach with an empirical juridical method through a sociological approach to law. Data was obtained through interviews with law enforcement officials, field observations, and a literature review of relevant legislation and scientific literature. The results of the study show that the handling of sexual violence cases in Cianjur Regency still faces obstacles in the form of weak social morality, strong stigma against victims, and a patriarchal culture that affects reporting and law enforcement processes. In addition, the role of law enforcement officials has not been optimal due to limited capacity, coordination between institutions, and a lack of sensitivity to the victims' perspective. This study recommends strengthening the capacity of law enforcement officials through training on gender perspectives and the implementation of the TPKS Law, continuous education on social morality at the community level, and strengthening inter-agency coordination to improve victim protection and the effectiveness of criminal law policy in Cianjur Regency.

Britanya Bonauli Hutapea

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Cooperatives, as the backbone of the people's economy, play a strategic role in improving the welfare of their members, particularly through the management of business profits. This role becomes even more complex when cooperatives receive government assistance sourced from state finances, as its management concerns not only the internal interests of the cooperative, but also the public interest. In practice, the extensive authority of cooperative administrators is often not balanced with strict restrictions and effective oversight mechanisms, thereby creating the potential for abuse of authority and weak accountability. The purpose of this study is to determine whether legal regulations can limit the authority of administrators so that they do not abuse government assistance and to determine whether existing regulations provide adequate oversight mechanisms. The research method used was normative juridical with a statutory approach and a conceptual approach. The results of the study show that normatively, the authority of cooperative administrators has been limited through the principle of delegation from member meetings and accountability obligations, and reinforced by the state financial legal regime through government assistance. In addition, the supervisory mechanism has been regulated in layers through internal and external supervision, although in practice it still has the potential to be formalistic. The implication of this study is the importance of strengthening the implementation of authority restrictions and effective supervisory mechanisms in order to realize accountable, transparent, and sustainable cooperative governance, while maintaining public trust in government assistance programs.

Nursani, Adila; Suherman, Anisa Salsabila; Apriliani, Berliana Mawar; Sofyan, Keysa Kailani; Nadiawati, Khansa +2 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Abstract. This study aims to examine the causes, forms, and strategies for combating violence against female Indonesian migrant workers (PMI) from a legal, sociological, and gender perspective. The background of this research is based on the vulnerability of female PMI to various forms of physical, psychological, sexual, and economic violence, which occurs from the pre-placement stage to the post-placement stage, as well as the long-term impact on mental health, human rights, and socio-economic reintegration. The method used is empirical legal with primary data collection through in-depth interviews with female PMI victims of violence and accompanying institutions, as well as secondary data in the form of literature reviews, laws and regulations, and scientific publications. The analysis was conducted using descriptive qualitative methods, integrating human rights theory, Feminist Legal Theory, and international migration policy. The results of the study show that the vulnerability of female migrant workers is caused by economic factors, education, patriarchal culture, non-transparent recruitment processes, the characteristics of work in the informal sector, power imbalances with employers, and weak legal protection in the destination country. The forms of violence experienced include beatings, sexual harassment, threats, social isolation, wage withholding, and structural exploitation practices. Protection efforts implemented include preventive approaches through training, legal education, legal document guarantees, and assistance from law enforcement agencies, as well as repressive approaches through action against perpetrators of violence and bilateral cooperation with destination countries. This study emphasizes the importance of comprehensive and sustainable protection for female Indonesian migrant workers, covering all stages of labor migration as well as strengthening digital-based monitoring systems, officer capacity, and cross-sector collaboration to ensure the safety, dignity, and fulfillment of the human rights of female Indonesian migrant workers.  

Mohamad Ihsan Ramdani; Neni Ruhaeni; Ratna Sri Suminar

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the binding force of the WHO Patient Safety Rights Charter (2024) as a soft law instrument within the Indonesian legal system and evaluates the potential application of its principles in the formulation of national health policies. The research employs a normative juridical method with descriptive, analytical, and comparative approaches toward international norms, including the International Covenant on Economic, Social and Cultural Rights (ICESCR) and the Global Patient Safety Action Plan (2021–2030), as well as relevant national regulations. The findings indicate that although the WHO Charter is not legally binding, it possesses substantial normative and moral authority derived from the ethical legitimacy of the World Health Organization and its alignment with the principles of the right to health. In Indonesia, several principles of the Charter have been partially reflected in Law No. 17 of 2023 on Health; however, normative gaps remain, particularly regarding patients’ participatory rights and medical justice. Soft law acquires its normative strength through moral legitimacy, broad acceptance, and integration into domestic policy frameworks. The study concludes that strengthening legal protection for patient safety in Indonesia requires the explicit incorporation of the WHO Charter’s principles into implementing regulations, thereby fostering a health law system that is equitable, accountable, and grounded in human rights.

Agres Ade Laksamana; Sri Kamariyah; Ika Devy Pramudiana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the strategic management of disaster services in handling flood-affected communities in Surabaya City. This study uses a qualitative descriptive approach with an analytical framework of strategic management theory according to Wheelen and Hunger (2008), which includes four main stages: environmental observation, strategy formulation, strategy implementation, and evaluation and control. Data were obtained through documentation studies, field observations, and secondary data searches from official reports from the Regional Disaster Management Agency (BPBD), the Central Statistics Agency (BPS), and relevant online sources. The results show that the BPBD of East Java Province has implemented a systematic strategic management cycle in disaster services. During the environmental observation stage, the BPBD was able to identify the main threat in the form of the dominance of hydrometeorological disasters, particularly floods. During the strategy formulation stage, the BPBD established a mission, objectives, and strategic policies focused on disaster risk reduction, increasing community preparedness, and strengthening cross-sectoral coordination. Strategy implementation is realized through mitigation, preparedness, and emergency response programs, as well as the utilization of early warning systems and command centers. Meanwhile, evaluation and control are carried out continuously through monitoring disaster events and adjusting policies based on actual conditions in the field. The flood-affected community management strategy demonstrates a responsive and collaborative approach, despite still facing structural challenges such as tidal flooding and limited drainage infrastructure. This study concludes that implementing strategic management based on the theory of Wheelen and Hunger (2008) can improve the effectiveness of disaster services, but requires strengthening long-term mitigation and community empowerment.

Rafid Algiffari

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study discusses the position of persons with disabilities, especially those with mental and intellectual disabilities, in carrying out legal actions following the judicial review of Article 433 of the Civil Code through the Constitutional Court Decision Number 93/PUU-XX/2022. Prior to this amendment, Article 433 of the Civil Code used discriminatory terms and automatically placed persons with disabilities under guardianship, thereby eliminating their legal capacity as independent legal subjects. This Constitutional Court decision changed the phrase "must be guarded" to "can be guarded" and emphasized that the placement of guardianship can only be made based on a competent medical diagnosis. The research method used is normative juridical through a statutory approach and court decisions. The results of the study show that the change in norms restores the constitutional rights of persons with disabilities, including the right to autonomy, equality before the law, and protection from discrimination. In addition, this change directly affects the requirements for capacity in making agreements according to Article 1320 of the Civil Code, so that persons with mental disabilities who have the capacity are still considered capable of acting. Therefore, this decision is an important step in realizing a legal system that is more inclusive, just and respects the dignity of people with disabilities.

Dicken Naluraning Yasmara; Trenda Aktiva Oktariyanda; Meirinawati Meirinawati; Eva Hany Fanida

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The utilization of digital technology in government administration is a critical measure to improve employee performance and the efficiency of public services. However, the effectiveness of implementing this technology is highly determined by the degree to which employees accept the digital systems being used. This study aims to analyze the impact of digital technology acceptance on employee performance at the Mojoroto District Office in Kediri City. The research employs a quantitative method with an explanatory design. Information was obtained through a questionnaire survey distributed to all employees at the Mojoroto District Office, totaling 30 respondents, using total sampling techniques. Indicators of digital technology adoption were evaluated based on perceptions of benefits, operational ease, social pressure, and infrastructural support, while employee performance was assessed according to the quality of work output and responsibilities. Data analysis involved descriptive statistics, validity and reliability tests, and ordinal linear regression. The study findings indicate that digital technology acceptance has a positive and significant influence on employee performance. The coefficient of determination figure reveals that digital technology adoption can explain a large part of the fluctuations in employee performance, with the remaining variation influenced by variables outside the research model. These results imply that the greater the level of digital technology acceptance, the better the resulting employee performance. This study concludes that strengthening digital capabilities, technical guidance, and institutional support are key strategies for enhancing employee performance and public service quality at the district level.

Artyson Firman Poyoh; Emha Rifaq Alhaqi; M. Rayhan Nova Ramadhan

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Minister of Culture Fadli Zon's controversial statement, casting doubt on the existence of mass rape in the May 1998 Tragedy, sparked a strong public reaction, particularly from victims and human rights activists. This study aims to analyze Fadli Zon's statement as a form of identity politics in the context of contemporary Indonesian politics. This research uses a descriptive qualitative method with a discourse analysis approach to public statements, media coverage, and official documents such as reports from the National Commission on Violence Against Women and the Joint Fact-Finding Team (TGPF). The results show that Fadli Zon's statement is not merely a personal view, but rather a representation of identity politics that has the potential to obscure historical truth and reinforce social polarization. The identity politics that emerged in this discourse demonstrates how political power can influence the construction of national history and marginalize minority groups, particularly Chinese women victims of sexual violence. This study emphasizes the importance of historical honesty and the moral responsibility of political elites in preserving the nation's collective memory.

Benita Novia Palastri; Weni Rosdiana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

A literature review on the implementation and evaluation of Convergence Action to Reduce Stunting in Indonesia was conducted as a comprehensive study to understand national patterns, challenges, and factors determining the success of the program. This study aims to examine the effectiveness of cross-sectoral interventions, identify structural barriers, and formulate strategic recommendations for strengthening stunting reduction governance. The method used was a Systematic Literature Review (SLR) with the PRISMA 2020 model, utilizing Crossref and Google Scholar sources through the Publish or Perish application. Of the articles found, only nine studies met the inclusion criteria and were analyzed using a thematic approach based on the CIPP framework. The SLR results showed that in terms of context, government regulations and commitment were strong, but there were geographical disparities, poor sanitation, and low nutrition literacy that affected program outcomes. In terms of inputs, limitations in nutrition human resources, facilities, funding, and the quality of e-PPGBM data were the main obstacles. In terms of process, the implementation of the 8 Convergence Actions has been carried out but remains partial, with suboptimal integration between OPDs and monitoring that has not yet produced adequate feedback. In terms of output, service coverage has increased, but the decline in stunting rates has been inconsistent across regions. The research results emphasize the importance of strengthening human resource capacity, data integration, cross-sectoral coordination, and adapting programs based on local contexts to ensure the accelerated and sustainable reduction of stunting.

Shahwa Al-Sofwa

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The E-Kinerja Program is a policy innovation developed by the Madiun City Government to support the digitalization of civil servant performance management as part of bureaucratic reform and the implementation of the Electronic-Based Government System (SPBE). This study aims to evaluate the implementation of the E-Kinerja Program in Madiun City using six policy evaluation criteria proposed by William N. Dunn, namely effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This research employs a qualitative descriptive approach, with data collected through interviews, direct observation of the E-Kinerja application usage, and documentation review of related policies. The findings indicate that the E-Kinerja Program is relatively effective and efficient in supporting the monitoring of civil servant attendance and daily activities through features such as QR Code-based attendance, photo documentation, and daily activity reporting. However, several challenges remain, including unstable GPS accuracy, limited internet connectivity, and the practice of non real time input of daily activities. In addition, differences in digital literacy levels and device compatibility among civil servants affect the equitable utilization of the application. Overall, the implementation of the E-Kinerja Program is considered appropriate as part of bureaucratic digital transformation in Madiun City, although further improvements in technical aspects and human resource capacity are required to optimize its implementation.

Muhammad Rizky; Rini Apriyani; Nur Aripkah

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Article 20 of the Personal Data Protection Law (PDP Law) normatively regulates the protection of data subjects and constitutes a pivotal provision that underscores the principle of consent as the legal basis for the processing of personal data for commercial purposes. This normative framework safeguards individuals’ right to privacy, encompassing the validity of explicit consent, the right to withdraw such consent, and the accountability of data controllers. In parallel, Articles 65 to 70 of the PDP Law substantively establish various categories of criminal offenses within the context of personal data protection. These include the unlawful acquisition, disclosure, processing, falsification, and utilization of personal data. Collectively, these provisions reflect the State’s commitment to ensuring criminal legal protection against violations of personal data.This research adopts a doctrinal legal methodology with a descriptive-normative approach to address two primary issues: First, to examine and identify the scope of legal protection concerning the trade of personal data under the PDP Law; and Second, to assess and determine the degree of legal certainty afforded to the trade of personal data within the framework of the PDP Law.Notwithstanding the protective intent embodied in Article 20—particularly concerning the commercial use of personal data—this provision gives rise to legal uncertainty due to the absence of comprehensive regulatory clarity on several critical aspects. Similarly, Articles 65 to 70 continue to exhibit significant legal ambiguities, particularly with respect to the constituent elements of offenses, the definition of harm, corporate liability, regulatory overlap with other legislative instruments, and the lack of clear enforcement mechanisms and implementing institutions.

Fitri Angraini; Sindi Rahayu; Desinta Bella Irwana

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.